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ARTICLE · 02 JANUARY 2024

Mise à jour de la doctrine administrative relative aux prix de transfert

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À la suite de la publication de l'édition 2023 du Guide des prix de transfert à l'usage des PME, l'administration fiscale a mis à jour ses commentaires...

FranceTax
Laurent Borey
Laurent Borey
Benjamin Homo
Benjamin Homo
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Christopher Lalloz
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Elodie Deschamps
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Olivier Parawan
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À la suite de la publication de l'édition 2023 du Guide des prix de transfert à l'usage des PME, l'administration fiscale a mis à jour ses commentaires au BOFiP relatifs aux principes de détermination des prix de transfert (cf. BOI-BIC-BASE-80-10-10, 22/11/2023).

1. Précisions sur la notion de groupe

Pour rappel et conformément aux principes de l'OCDE, les prix de transfert sont « les prix des transactions entre entreprises d'un même groupe et établies dans des États différents ».

Le BOFiP précise la notion de groupe, qui suppose l'existence de liens de dépendance entre les différentes entreprises qui le composent. Ainsi, deux entreprises appartiennent au même groupe si l'une d'elle participe directement ou indirectement à la direction, au contrôle ou au capital de l'autre ou si les deux entreprises sont détenues ou sont sous l'influence d'une même entreprise ou d'un même groupe. Il est par ailleurs précisé que le lien de dépendance peut être juridique (de

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This Mayer Brown article provides information and comments on legal issues and developments of interest. The foregoing is not a comprehensive treatment of the subject matter covered and is not intended to provide legal advice. Readers should seek specific legal advice before taking any action with respect to the matters discussed herein.

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